Question 21. The governmental funds of the City of Westchester report $445,000 in assets and $140,000 in liabilities. The following are some of the assets reported by this government. - Prepaid items$7,000. Cash from a bond issuance that must be spent within the school system according to the bond indenture$80,000 Supplies$5,000 - Investments given by a citizen that will be sold with the proceeds used to beautify a public park-$33,000. - Cash that the assistant director of finance has designated for use in upgrading the local roads$40,000 Cash from a state grant that must be spent to supplement the pay of local kindergarten teachers$53,000 - Cash that the city council (the highest level of authority in the government) has voted to use to renovate a school gymnasium-$62,000. On a balance sheet for the governmental funds, what fund balance amounts will be reported by the City of Westchester